refactor: introduce MathUtilModule, move is_same, add tests #1349

Job	Run time
Smoke test	3m 41s
Check format	1m 22s
Build	1m 24s
Parallel testing (ubuntu-22.04)	9m 6s
Test intel fortran (ubuntu-22.04, intel-classic, 2021.7)	23m 28s
Parallel testing (macos-12)	32m 35s
Test intel fortran (macos-12, intel-classic, 2021.7)	33m 22s
Test gnu fortran (ubuntu-22.04)	22m 54s
Test gnu fortran (macos-12)	34m 49s
Test intel fortran (windows-2022, intel-classic, 2021.7)	32m 3s
Test gnu fortran (windows-2022)	37m 49s
	3h 52m 33s

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